FEILBACH CO. v. NILES

No. 3185.

21 F.2d 495 (1927)

FEILBACH CO. v. NILES, Collector of Internal Revenue.

District Court, N. D. Ohio, W. D.

March 25, 1927.


Attorney(s) appearing for the Case

Thomas O. Marlar (of Marshall, Melhorn, Marlar & Martin), of Toledo, Ohio, for plaintiff.

A. W. Gregg and Floyd F. Toomey, both of Washington, D. C., A. E. Bernsteen, U. S. Atty., of Cleveland, Ohio, and D. L. Sears, Asst. U. S. Atty., of Toledo, Ohio, for defendant.


KILLITS, District Judge.

Section 210 of the Revenue Act of 1917 (Comp. St. § 6336 3/8k) must be considered to be an administrative provision for the guidance of the Commissioner of Internal Revenue in the determination of invested capital, upon which computation of excess profits tax may be made in those somewhat unusual occasions when the very definitive section (207 [Comp. St. § 6336 3/8h]) cannot be applied. It seems obvious that the circumstances which...

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